RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ANAHEIM,
CALIFORNIA ORDERING THE SUBMISSION TO THE QUALIFIED
VOTERS OF THE CITY OF ANAHEIM AT THE GENERAL MUNICIPAL
ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, OF A
GENERAL TAX MEASURE SET FORTH IN A PROPOSED ORDINANCE
ADDING CHAPTER 2.16 (TOURISM MOBILITY TAX) TO TITLE 2
(TAXES) OF THE ANAHEIM MUNICIPAL CODE TO ESTABLISH A 10% ($2 AVERAGE) TAX ON RIDESHARE TRIPS ORIGINATING FROM OR
ENDING IN NONRESIDENTIAL USE AREAS OF THE ANAHEIM
RESORT OR IN THE TRANSIT DISTRICT, PART OF THE KATELLA
DISTRICT, AND NONRESIDENTIAL USE AREAS OF THE ARENA
DISTRICT AND THE STADIUM DISTRICT ALL OF WHICH ARE
WITHIN THE PLATINUM TRIANGLE AREA; REQUESTING THAT THE
ORANGE COUNTY BOARD OF SUPERVISORS DIRECT THE ORANGE
COUNTY REGISTRAR OF VOTERS TO RENDER SERVICES TO THE
CITY RELATING TO THE CONDUCT OF THE GENERAL MUNICIPAL
ELECTION; ESTABLISHING THE DEADLINES FOR THE FILING OF
ARGUMENTS AND REBUTTAL ARGUMENTS; AND DIRECTING THE
CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS
WHEREAS, the City of Anaheim (“Anaheim” or the “City”) is a full-service charter city supporting more than 346,000 residents, 24,000 businesses and 25 million annual visitors; and WHEREAS, the City provides quality neighborhood services, including public safety through the Anaheim Fire & Rescue and Anaheim Police Departments, reliable water and power services, highly-valued parks, community centers, family services and library services for families, seniors and youth, and transportation improvements and community revitalization; and WHEREAS, Anaheim’s diverse communities, and thriving tourism industry and business sector help support the City’s neighborhoods and make Anaheim a great place to live, work and play; and
WHEREAS, rideshare transportation services have significantly altered urban mobility patterns, contributing to increased congestion, particularly around special event venues, greenhouse gas emissions, and air pollution; and
WHEREAS, rideshare transportation services, including future autonomous vehicle companies, use or will likely use the public infrastructure of the City, including the City’s streets, and contribute to wear and tear on the public infrastructure; and WHEREAS, these negative impacts of rideshare transportation services are especially pronounced in areas of the City known as The Anaheim Resort and the Platinum Triangle because these areas experience a high volume of rideshare trips due to the unique combination of special event venues and tourist destinations located in close proximity within these areas; and WHEREAS, other jurisdictions, including the City and County of San Francisco and the City of Berkeley, have adopted and implemented taxes on rideshare transportation services; and WHEREAS, establishment of a tourism mobility tax would generate significant revenue for the City’s general fund, helping to finance the provision of vital City services; and WHEREAS, pursuant to Section 9222 of the California Elections Code, the City Council has authority to place propositions on the ballot to be considered at a Municipal Election; and WHEREAS, the proposed tourism mobility tax is a general tax, the proceeds of which would be deposited into the City's general fund to pay for important City services such as police, fire and paramedic services, street operations and maintenance, transportation services, library services, parks and recreation services and general municipal services to the public; and WHEREAS, on November 6, 1996, the voters of the State of California approved Proposition 218 (California Constitution, Article XIIIC), an amendment to the State Constitution which requires that all general taxes which are imposed, extended or increased must be submitted to the electorate and approved by a majority (50% plus 1) vote of the qualified voters voting in the election; and
WHEREAS, the proposed measure would establish a general tax which is subject to Proposition 218; and
WHEREAS, pursuant to Proposition 218 (California Constitution Article XIIIC, §2(b)), any local election for the approval of a general tax must generally be consolidated with a regularly scheduled general election for members of the governing body of the local government; and
WHEREAS, a General Municipal Election is scheduled to be held on Tuesday, November 3, 2026, and the City Council desires to submit to the voters of the City the measure described herein at that election; and
WHEREAS, the provisions of the proposed tourism mobility tax are set forth in the measure/ordinance to be considered by the qualified voters, appended hereto as “Attachment No. 1" (the “Measure") and by this reference made an operative part hereof; and WHEREAS, pursuant to Section 1208.1 of the Anaheim City Charter, a two-thirds (2/3) vote of the total members of the City Council is required to place the Measure on the November 3, 2026 ballot.
NOW, BE IT RESOLVED THEREFORE, THE CITY COUNCIL OF THE
CITY OF ANAHEIM, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The City Council hereby finds and determines that the foregoing recitals are true and correct, are incorporated herein, and by this reference are made an operative part hereof.
SECTION 2. The City Council of the City of Anaheim, pursuant to its right and authority as contained in California Proposition 218 and California Elections Code Section 9222, hereby orders the Measure set forth in “Attachment No. 1" and incorporated herein as if set forth in full to be submitted to the qualified voters of the City of Anaheim at the General Municipal Election to be held on Tuesday, November 3, 2026. This measure shall be designated by letter by the Orange County Registrar of Voters. Pursuant to Elections Code Section 10400 et seq., the election for this measure shall be consolidated with the general election to be conducted on November 3, 2026. The Measure specifies that the rate of the tax shall be 10%, and that the tax shall be in effect until ended by the voters. The Transportation Services Providers, as defined in the measure, shall collect the tax from users subject to the tax and remit the funds to the City.
SECTION 3. The City Council hereby approves the Measure, the form thereof, and its submission to the voters of the City at the November 3, 2026 election, subject to the approval of a majority of the voters voting on the measure at the election called by the adoption of this Resolution. The Board of Supervisors of the County of Orange is requested to order the County Registrar of Voters to set forth in the voter information portion of all sample ballots to be mailed to the qualified electors of the City the full text of the Measure and to mail with the sample ballots to the electors printed copies of the full text of the Measure, together with the primary arguments and rebuttal arguments (if any) for and against the Measure, and the impartial analysis, and to provide voter ballots for the election for use by qualified electors of the City who are entitled thereto in the manner provided by law.
SECTION 4. The Measure shall be submitted to the voters on the ballot in the form of the following question, which question shall require the approval of a majority of qualified electors casting votes:
YES
MEASURE ___
ANAHEIM TOURISM MOBILITY TAX. To maintain
City services, including police, fire, 911 response;
safe/clean public parks; address homelessness; repair
streets; improve public transit/traffic congestion; other general services; shall a measure levying 10% ($2
average) on rideshare/driverless-vehicle company trips
starting or ending only in nonresidential locations within The Anaheim Resort, the Transit District/Arena
District/Stadium District/part of Katella District within the Platinum Triangle, generating approximately $3,600,000
annually until ended by voters, requiring audits, spending disclosure, funds benefiting Anaheim residents, be
adopted?
NO
The letter or number the Orange County Registrar of Voters assigns to the Measure in accordance with City and State law is hereby ordered to be included by the City Clerk in the designation for the ballot title and as necessary in any other City documents.
SECTION 5. The City Clerk is authorized, instructed and directed to work with the Orange County Registrar of Voters as needed in order to properly and lawfully conduct the election. The ballots to be used in the election shall be in form and content as required by law. The Orange County Registrar of Voters is authorized to canvass the returns of the general municipal election.
In all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections.
SECTION 6. The Board of Supervisors is requested to instruct the Orange County Registrar of Voters to provide such services as may be necessary for the holding of the consolidated election.
The election shall be held in all respects as if there were only one election. The City of Anaheim acknowledges that the consolidated election will be held and conducted in the manner prescribed in Elections Code Section 10418. The City of Anaheim recognizes that the County will incur additional costs because of this consolidation and agrees to reimburse the County for those costs.
The City Manager is hereby authorized and directed to expend the necessary funds to pay for the City’s cost of placing the Measure on the election ballot.
SECTION 7. Starting Saturday, October 24, 2026, select Vote Centers will be open 10:00 a.m. to 6:00 p.m. Starting Saturday, October 31, 2026, all Vote Centers will be open from 10:00 a.m. to 6:00 p.m. On Election Day, November 3, 2026, all Vote Centers will be open from 7:00 a.m. to 8:00 p.m. Precincts, ballot drop box locations and hours of operations, vote center locations and hours of operation, vote-by-mail procedures and timing, election officers, and all other persons and procedures for the General Municipal Election shall be utilized by the County of Orange, pursuant to Election Code Section 10242, except as provided in Sections 14212 and 14401 of the Elections Code of the State of California. The notice of the time and place of holding the election is hereby given, and the City Clerk is authorized to give further notice of the election, as required by law.
SECTION 8.
(a) Pursuant to California Elections Code Section 9282(b), the City Council authorizes (i) the City Council or any member(s) of the City Council, (ii) any individual voter eligible to vote on the above measure, (iii) a bona fide association of such citizens or (iv) any combination of voters and associations, to file a written argument in favor of or against the City measure , in accordance with Article 4, Chapter 3, Division 9 of the Elections Code of the State of California, and may change or withdraw the arguments, until 5:00 p.m. on August 4, 2026, after which time no arguments for or against the measure may be submitted to the City Clerk. Arguments in favor of or against the measure shall each not exceed 300 words in length and shall be signed by not more than five persons. Each argument shall be filed with the City Clerk, signed, and include the printed name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the name of the organization, and the printed name and signature of at least one of its principal officers who is the author of the argument. The arguments shall be accompanied by the Form of Statement To Be Filed by Author(s) of Argument.
(b) Rebuttal arguments shall not exceed two hundred fifty (250) words and shall be signed by not more than five persons; those persons may be different persons than the persons who signed the primary arguments. Pursuant to Section 9285 of the Elections Code of the State of California, when the Clerk has received the arguments for and against the measure which will be printed and distributed to the voters, the Clerk shall send copies of the argument in favor of the measure to the authors of the argument against, and copies of the argument against to the authors of the argument in favor. The authors or persons designated by them may prepare and submit rebuttal arguments not exceeding 250 words. The rebuttal arguments shall be filed with the City Clerk by 5:00 p.m. on August 14, 2026. The rebuttal arguments shall comply with the requirements of Elections Code Section 9285 and shall be accompanied by the Form of Statement To Be Filed by Author(s) of Argument. Rebuttal arguments shall be printed in the same manner as the direct arguments. Each rebuttal argument shall immediately follow the direct argument which it seeks to rebut in the voter information guide.
(c) Pursuant to California Elections Code Section 9282, the City Council hereby authorizes the Mayor and/or City Council members to prepare, author and file a written argument in favor of the proposed measure described in Section 4, not to exceed three hundred (300) words, on behalf of the City Council. At the discretion of the Mayor or City Council members that prepare the argument in favor of the ballot measure, the argument may also be signed by other members of the City Council or bona fide associations or by individual voters who are eligible to vote on the measure. In the event that an argument is filed against the measure, the Mayor and/or Councilmembers are also authorized to submit a rebuttal argument, not to exceed 250 words, on behalf of the City Council, which may also be signed by members of the City Council or bona fide associations or by individual voters who are eligible to vote on the measure, which may be different from those who signed the primary argument.
(d) Pursuant to California Elections Code Section 9280, the City Council hereby directs the City Clerk to transmit a certified copy of the measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the measure, not to exceed five hundred (500) words in length, showing the effect of the measure on the existing law and the operation of the measure.
The City Attorney shall transmit such impartial analysis to the City Clerk, who shall cause the analysis to be published in the voter information guide along with the ballot measure as provided by law. The impartial analysis shall be filed by 5:00 p.m. on August 4, 2026. The impartial analysis shall include a statement indicating whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the City Council. In the event the entire text of the measure is not printed on the ballot or in the voter information portion of the sample ballot, there shall be printed immediately below the impartial analysis, in no less than 10-font bold type, the following: “The above statement is an impartial analysis of the measure. If you desire a copy of the measure, please call the election official’s office at (714) 765-5166 and a copy will be mailed at no cost to you.”
SECTION 9. Public Examination. Pursuant to California Elections Code Section 9295, the arguments, ordinance, and impartial analysis will be available for public examination for no fewer than ten (10) calendar days following the deadline for submission of those materials. The City Clerk shall post a notice of the specific dates that the examination period will run.
SECTION 10. The City Clerk is directed to file certified copies of this Resolution with the Board of Supervisors and the Registrar of Voters of the County of Orange, together with the attached ballot measure.
SECTION 11. The jurisdictional boundaries of the City of Anaheim have not changed since the last general municipal election.
SECTION 12. The City Council hereby finds and determines that the Measure relates to organizational or administrative activities of governments that will not result in direct or indirect physical changes in the environment, and therefore is not a project within the meaning of the California Environmental Quality Act ("CEQA") and the State CEQA Guidelines, Section 15378(b). Additionally, the tax authorized by this resolution and the related ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines Section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 13. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Resolution which can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable. The City Council hereby declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion thereof.
SECTION 14. If the voters approve the Measure, the Mayor (or in her absence the Mayor Pro Tem) is hereby authorized to execute the ordinance adding chapter 2.16 to Title 2 of the Anaheim Municipal Code, attesting to its adoption by the People voting thereon at the General Municipal Election on Tuesday, November 3, 2026.
SECTION 15. This Resolution shall take effect immediately upon its adoption.
THE FOREGOING RESOLUTION is approved and adopted by the City Council of the City of Anaheim this _______________day of _________________, 2026, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF ANAHEIM
BY _________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
______________________________________
CITY CLERK OF THE CITY OF ANAHEIM
Attachment No. 1 to City Council Resolution
AN ORDINANCE OF THE CITY OF ANAHEIM ADDING CHAPTER 2.16 (TOURISM MOBILITY TAX) TO TITLE 2 (TAXES) OF THE ANAHEIM MUNICIPAL CODE TO ESTABLISH A 10% ($2 AVERAGE) GENERAL TAX ON RIDESHARE TRIPS
ORIGINATING FROM OR ENDING IN NONRESIDENTIAL USE AREAS OF THE
ANAHEIM RESORT OR IN THE TRANSIT DISTRICT, PART OF THE KATELLA
DISTRICT, AND NONRESIDENTIAL USE AREAS OF THE ARENA DISTRICT AND
THE STADIUM DISTRICT ALL OF WHICH ARE WITHIN THE PLATINUM
TRIANGLE AREA
(MEASURE ___)
WHEREAS, pursuant to the City’s police power, as granted broadly under Article XI, Section 7 of the California Constitution, the City Council of the City of Anaheim (“City Council”) has the authority to enact and enforce ordinances and regulations for the public peace, morals and welfare of the City of Anaheim (the “City”) and its residents; and
WHEREAS, rideshare transportation services have significantly altered urban mobility patterns, contributing to increased congestion, particularly around special event venues, greenhouse gas emissions, and air pollution. Where commercial autonomous vehicle transportation services have been introduced, they have accelerated the alteration of urban mobility patterns; and
WHEREAS, rideshare transportation services use the public infrastructure of the City, including the City’s streets, and contribute to wear and tear on the public infrastructure. If introduced in the City in the future, commercial autonomous vehicle transportation services would also use City infrastructure; and
WHEREAS, these negative impacts of rideshare transportation services are especially pronounced in areas of the City known as The Anaheim Resort and the Platinum Triangle because these areas experience a high volume of rideshare trips due to the unique combination of special event venues and tourist destinations located in close proximity within these areas.
Managing this high volume of rideshare trips requires additional traffic engineering resources, curbside management, traffic control, signal timing adjustments, and public safety coordination to maintain safe and efficient transportation operations. Based on available evidence, the City believes that commercial autonomous vehicle transportation services would also have pronounced negative impacts in those areas; and
WHEREAS, other jurisdictions, including the City and County of San Francisco and the City of Berkeley, have adopted and implemented taxes on rideshare transportation services and commercial autonomous vehicle transportation services; and
WHEREAS, the revenues anticipated from the imposition of a tourism mobility tax on individuals using rideshare transportation services and commercial autonomous vehicle transportation services to travel to and from nonresidential locations in The Anaheim Resort and the Platinum Triangle areas of the City is estimated to be approximately $3,600,000, which will be deposited in the General Fund and the City Council’s intent is to use the funds, in part, to offset the cost that rideshare transportation services and commercial autonomous vehicle transportation services can impose on the City and to aid in the provision of critical City services such as police and fire services and upkeep and maintenance of the City and other general services; and
WHEREAS, pursuant to the California Environmental Quality Act (Public Resources Code Section 21000 et seq.; herein referred to as “CEQA”) and the State of California Guidelines for Implementation of the California Environmental Quality Act (commencing with Section 15000 of Title 14 of the California Code of Regulations; herein referred to as the “State CEQA Guidelines”), the City is the “lead agency” for the preparation and consideration of environmental documents for this ordinance; and
WHEREAS, the City Council finds and determines that this ordinance is not subject to CEQA pursuant to Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3) of the State CEQA Guidelines, because it will not result in a direct or reasonably foreseeable indirect physical change in the environment, because there is no possibility that it may have a significant effect on the environment, and because it is not a “project,” as that term is defined in Section 15378 of the State CEQA Guidelines. Additionally, the tax authorized by this ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines Section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CEQA Guidelines Section 15060, CEQA analysis is not required; and
WHEREAS, the City Council determines that this ordinance is a matter of citywide importance and necessary for the preservation and protection of the public peace, health, safety and/or welfare of the community and is a valid exercise of the local police power and in accord with the public purposes and provisions of applicable State and local laws and requirements.
NOW, THEREFORE, THE PEOPLE OF THE CITY OF ANAHEIM, CALIFORNIA DO HEREBY ORDAIN AS FOLLOWS:
SECTION 1. TEXT OF AMENDMENT TO ANAHEIM MUNICIPAL CODE.
Chapter 2.16 (Tourism Mobility Tax) is hereby added to Title 2 (Taxes) of the Anaheim Municipal Code in the following form:
CHAPTER 2.16 – TOURISM MOBILITY TAX
2.16.000 SHORT TITLE.
This chapter shall be known and cited as the Tourism Mobility Tax Code.
2.16.010 DEFINITIONS.
For purposes of this chapter, the following words, terms, phrases, and the derivations and variants thereof, shall have the meanings given herein:
.010 “Arena District” shall have the same meaning as the term is defined in Chapter 18, Section 18.20.040.010 of this code.
.020 “Autonomous Vehicle” means a vehicle, other than a Taxicab or Limousine, with or without a driver, equipped with and into which has been integrated technology that has the capability to drive the vehicle without the active physical control by a natural person, regardless of whether the vehicle is in driverless operation. An Autonomous Vehicle includes any vehicle capable of being driven remotely by a natural person.
.030 “City” or “Anaheim” shall mean the City of Anaheim.
.040 “City Auditor” means the Audit Manager of the City.
.050 “Commercial Ride-Share Company” means a person that provides prearranged transportation services for compensation using an online-enabled application or platform or any offline method to connect passengers with drivers using a Personal Vehicle, including but not limited to a transportation network company as that term is defined in Section 5431(c) of the California Public Utilities Code as of July 1, 2026.
.060 “Governmental Entity” includes the United States, a state, county, city, district, public authority, public agency, and any political subdivision of the United States or a state.
.070 “Katella District” shall have the same meaning as the term is defined in Chapter 18, Section 18.20.040.010 of this code.
.080 “License Collector” shall have the same meaning as the term is defined in Chapter 1, Section 1.01.305 of this code.
.090 “Limousine” means a limousine as that term is used in Section 5431 of the California Public Utilities Code as of July 1, 2026.
.100 “Mobility Provider” means any person conducting or controlling a business that provides rides to fare-paying passengers using an Autonomous Vehicle, including but not limited to the owner or proprietor of such business.
.110 “Net Trip Fare” means all charges for a Trip, including but not limited to charges based on time or distance, or both, and excluding any taxes, fees, and other charges where such taxes, fees, and other charges are imposed by Governmental Entities on that Trip. The Net Trip Fare for a Trip includes subscription fees and other indirect charges that are attributable to that Trip. The entire amount of subscription fees and other indirect charges that are charged in connection with User Trips shall be presumed, subject to rebuttal, to be attributable to User Trips. Tips or gratuities voluntarily paid by a User shall be excluded from the Net Trip Fare.
.120 “Person” means any natural person, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, municipal corporation, special district, school district, joint powers authority, other local government agency, the State of California, political subdivision of the State of California, the United States, instrumentality of the United States, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
.130 “Personal Vehicle” means a vehicle that (1) has a passenger capacity of eight persons or less, including the driver, (2) is owned, leased, rented, or otherwise authorized for use by the driver, (3) meets any applicable inspection and other safety requirements imposed by the California Public Utilities Commission, and (4) is not a Taxicab or Limousine.
.140 “Stadium District” shall have the same meaning as the term is defined in Chapter 18, Section 18.20.040.010 of this code.
.150 “Tourism Mobility Tax” or the “tax” means the tax imposed by this chapter.
.160 “Taxicab” means a taxicab as that term is used in Section 5431 of the California Public Utilities Code as of July 1, 2026.
.170 “The Anaheim Resort” shall mean that area of the City of Anaheim General Plan that encompasses The Disneyland Resort Specific Plan No. 92-1 Zone, the Anaheim Resort Specific Plan No. 92-2 Zone and the Hotel Circle Specific Plan No. 93-1 Zone and is further shown on a map entitled “The Anaheim Resort” on file in the Planning Department. All areas of “The Anaheim Resort” are hereby deemed to be areas of nonresidential use, except for the area bounded by Katella Avenue on the north, Manchester Avenue on the east, Gene Autry Way on the south, and Haster Street on the west. The Anaheim Resort and the portion thereof not deemed to be areas of residential use are shown in Figure 1, below.
.180 “The Platinum Triangle” shall have the same meaning as the term is defined in Chapter 18, Section 18.20.020 of this code.
.190 “Tourism Zone” means that area of the City of Anaheim that includes the “Transit District”; the “Stadium District” except for the parcel identified by the APN 083-273-01; the following portions of the “Arena District”: (1) the area that is bounded by a parallel line running 1200 feet north of Katella Avenue on the north, the Santa Ana river on the east, Katella Avenue on the south, and Orange Freeway (SR-57) on the west, and (2) the area that is bounded by South Douglass Road on the east, a parallel line running 1200 feet north of Katella Avenue on the south, and Orange Freeway (SR-57) on the west; and the portion of the “Katella District” that is bounded by Katella Avenue on the north, South Douglass Road on the east, the “Transit District” on the south, and Orange Freeway (SR-57) on the west. The Tourism Zone is shown in Figure 2, below.
.200 “Transit District” shall have the same meaning as the term is defined in Chapter 18, Section 18.20.040.010 of this code.
.210 “Transportation Services Provider” means “Commercial Ride-Share Company” or “Mobility Provider”, or a person that is both a Commercial Ride-Share Company and Mobility Provider.
.220 “Trip” means the transportation of one or more passengers in a single vehicle at the same time that is provided by a Transportation Services Provider.
.230 “User” means a person who requests and pays for a Trip. A User may or may not be a passenger of a Trip.
2.16.020 TOURISM MOBILITY TAX IMPOSED.
.010 For each Trip originating or terminating in areas of nonresidential use of The Anaheim Resort or in the Tourism Zone of the Platinum Triangle provided by a Transportation Services Provider, there is imposed a tax on the User in an amount of ten percent (10%) of the Net Trip Fare attributable to the City. Such tax is a debt owed by the User to the City, which debt shall be extinguished only by payment to the Transportation Services Provider at the time of payment for the Trip. Such tax shall be in addition to all other taxes or fees imposed by law.
.020 For purposes of this Chapter 2.16, (a) a User’s Trip originates in areas of nonresidential use of The Anaheim Resort or in the Tourism Zone of the Platinum Triangle if the vehicle picks up that passenger in one of those areas and (b) a User’s Trip terminates in the areas of nonresidential use of The Anaheim Resort or in the Tourism Zone of the Platinum Triangle if the vehicle drops off that passenger in one of those areas.
.030 The Net Trip Fare attributable to the City for each Trip shall be the Net Trip Fare for that Trip multiplied by a fraction, the numerator of which is the distance traveled within the City for that Trip and the denominator of which is the total distance traveled for that Trip. In lieu of calculating the distance traveled within the City for each Trip a portion of which occurs outside the City, a person required to collect and remit the tax under this Chapter 2.16 may presume that the Net Trip Fare for each such Trip is 50% attributable to the City; provided, however, that such presumption must be applied to all Trips for which a portion occurs outside the City during the reporting period. If it is impracticable or unreasonable to attribute a Net Trip Fare to the City based on distance traveled, the Net Trip Fare attributable to the City shall be determined on the basis of all relevant facts and circumstances of the particular case, in accordance with any rulings or regulations issued or promulgated by the License Collector.
.040 The License Collector shall issue forms and any additional regulations deemed necessary to implement the provisions of this section.
2.16.030 EXEMPTIONS AND EXCLUSIONS.
.010 Trips that originate or terminate in areas of nonresidential use of The Anaheim Resort or in the Tourism Zone of the Platinum Triangle and carry passengers across the California state line shall be exempt from the Tourism Mobility Tax for only so long as and to the extent that the City is prohibited from taxing such Trips under Section 14505 of Title 49 of the United States Code.
.020 Net Trip Fare as defined in Section 2.16.010 shall not include charges for a Trip or a portion of a Trip if, and only so long as and to the extent that, the City is prohibited from taxing such Trip or portion of a Trip under the Constitution or laws of the United States or under the Constitution or laws of the State of California.
.030 Any person upon whom the City is prohibited under the Constitution or laws of the United States or under the Constitution or laws of the State of California from imposing the Tourism Mobility Tax shall be exempt from the Tourism Mobility Tax.
2.16.040 COLLECTION AND PAYMENT.
Every Transportation Services Provider engaged in business in the City shall at the time of collecting payment for a Trip subject to the tax, collect the tax from the User and remit the tax to the City on a monthly basis. In all cases in which the tax is not collected by the Transportation Services Provider, the Transportation Services Provider shall be liable to the City for the amount of tax due. A Transportation Services Provider is engaged in business in the City if it provides a Trip for a User that originates or terminates in areas of nonresidential use of The Anaheim Resort or in the Tourism Zone of the Platinum Triangle.
2.16.050 REPORTING AND REMITTING.
.010 Each Transportation Services Provider shall, on or before the close of City business on the last City business day of each month (hereinafter "due date"), file a return with the License Collector on forms provided by the License Collector stating the total number of Trips subject to the tax, the Net Trip Fare for each trip, and the amount of tax collected during the immediately preceding calendar month. The full amount of the tax (minus any authorized credits) shall be remitted to the License Collector on or before the due date.
.020 Taxes are paid only upon receipt of both the tax return and the tax by the License Collector. Failure of the Transportation Services Provider to submit and the License Collector to receive both the completed return and payment on or before the due date constitutes non-payment.
.030 Tax returns filed with the City pursuant to this chapter, and information contained therein regarding amounts of gross receipts, adjustments, credits, over collections, tax, penalty and interest, shall be and remain confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the Tax, or any prosecution of any person for violation of any provision of this chapter or any criminal or civil proceeding pertaining to the Tax. This subsection shall not prohibit, nor be construed to prohibit, disclosure of statistical or cumulative information derived from tax returns, when the information disclosed does not identify or relate to any particular taxpayer. This subsection shall not prohibit, nor be construed to prohibit, any disclosure of tax returns or information contained therein which disclosure is compelled by an order of court or other judicial process.
2.16.060 TAXES TO BE HELD IN TRUST.
.010 All taxes collected by the Transportation Services Provider shall be held in trust by such Transportation Services Provider for the account of Anaheim until payment thereof is made to the License Collector.
.020 Upon non-payment by a Transportation Services Provider, if the License Collector believes that the collection of any tax or any amount of tax required to be collected and paid to the City or of any determination will be jeopardized,
in whole or in part, by delay, the License
Collector may require the Transportation Services Provider to furnish additional information or provide adequate security as necessary to ensure collection of any taxes due or to become due, and to remit taxes on a daily or weekly basis. The Transportation Services Provider shall thereafter report and remit all taxes due under the terms and conditions prescribed by the License Collector. The License Collector shall cancel the Jeopardy Determination once timely accounting and remittance procedures have been established and the Transportation Services Provider is satisfying all obligations imposed by law pertaining to the tax.
2.16.070 DELINQUENT TAX PAYMENTS — INTEREST AND PENALTIES.
.010 Notwithstanding any other provisions of this Chapter, upon non-payment by a Transportation Services Provider, interest equal to one and one-half percent thereof per month calculated from the first day immediately following the due date to the date of payment shall be added to the tax. Interest may not be waived.
.020 Notwithstanding any other provisions of this Chapter, upon non-payment by a Transportation Services Provider, a penalty of ten (10%) percent for each month, or portion thereof, said payment is overdue shall be added by the License Collector on the first day immediately following the due date; provided, however, that the amount of such penalty shall not exceed fifty (50%) percent of the tax. Penalties may not be waived.
.030 In the event of payment of the tax and non-payment of the interest and/or penalties, interest at the rate set forth in subsection 2.16.070.010 shall accrue upon the amount of the unpaid interest and penalties until the date of payment.
.040 In the event the tax becomes final under Section 2.16.080, interest and penalties at the rate set forth in this section shall accrue upon the amount of unpaid tax, unpaid interest, and unpaid penalties until the date of payment of the full amount of tax, interest, and penalties.
2.16.080 FAILURE TO COLLECT AND REPORT TAX — DETERMINATION OF TOURISM MOBILITY TAX BY CITY AUDITOR — APPEAL.
.010 If any Transportation Services Provider shall fail or refuse to collect the tax and to make, within the time permitted, any report and remittance of tax the City Auditor shall proceed in such manner as the City Auditor may deem best to obtain facts and information on which to base an estimate of the tax and the City Auditor shall thereupon proceed to determine and assess the tax against such Transportation Services Provider. If any Transportation Services Provider shall fail or refuse to collect the proper amount of tax due pursuant to this chapter as determined by the City Auditor, the City Auditor shall proceed to determine and assess the tax due against the Transportation Services Provider. The City Auditor shall give notice of any amount so assessed under this subsection by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the Transportation Services Provider at the Transportation Services Provider's last known address.
.020 A Transportation Services Provider who contests the amount of tax assessed by the City Auditor pursuant to Section 2.16.080.010 may, within ten days after the serving or mailing of such notice, make an Application for Hearing to the License Collector. The Application for Hearing shall specify the basis of the appeal and amount of tax contested. The License Collector may request additional information pertaining to the appeal which information must be submitted prior to scheduling a hearing on the appeal. If an Application for Hearing is not made within the time prescribed, the tax assessed shall be final and conclusive and immediately due and payable.
.030 If an Application for Hearing is timely made, a Hearing Officer shall be appointed by the License Collector in conformance with the provisions of subsection .050 within fifteen (15) days of the receipt thereof to conduct a hearing within sixty (60) days of the date of appointment of the Hearing Officer on and limited to the issues set forth in the Application for Hearing. The Hearing Officer shall give not less than fifteen (15) days' written notice to the Transportation Services Provider to show cause at a time and place fixed in the notice, which shall be Anaheim City Hall or another location identified by the City, why the amount assessed should not be fixed for such tax. At the hearing, the Transportation Services Provider may appear and offer evidence why the tax assessed should not be so fixed. A rebuttable presumption shall exist at the hearing that the amount of tax assessed is correct and the burden of proof shall be upon the Transportation Services Provider.
.040 Within thirty (30) days after the conclusion of the hearing, the Hearing Officer shall determine the proper amount of the tax and shall thereafter give written notice to the Transportation Services Provider and the License Collector of such determination. The amount determined to be due shall be due and payable fifteen (15) days from the date of service of the written notice. If the evidence to be considered is extensive or for other reasonable purpose, the Hearing Officer may utilize one additional thirty (30) day period for preparing his or her determination, after informing the parties of his or her intention to do so.
.050 For matters involving an amount of tax assessed on a Transportation Services Provider by the City Auditor pursuant to Section 2.16.080.010 that is $100,000 or less, the License Collector shall appoint an Employee Hearing Officer, or subject to agreement of the parties, the City Hearing Officer, as said terms are defined in subsection 1.12.110.010 of this Code. For matters involving an amount in controversy in excess of $100,000, the matter shall be referred to the City Hearing Officer.
.060 Notwithstanding the provisions of Section 1.12.110 of this Code, the decision of the Hearing Officer shall be final and conclusive and shall be the final administrative procedure available to the Transportation Services Provider or to Anaheim. Any time limits provided in this section may be waived by the mutual agreement of the parties.
2.16.090 PAYMENT UNDER PROTEST REQUIRED.
Notwithstanding any provision to the contrary, any Transportation Services Provider tendering payment of the tax, or any portion thereof, shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity of such tax pursuant to any procedure available in this chapter or any other legal remedy, unless the payment is made under written protest. Written protest shall be made only by the following methods:
.010 A written notation set forth on the check, money order or negotiable instrument by which payment is tendered, that the payment is made under protest; or,
.020 A written notice that the payment is made under protest delivered to the License Collector at the time of payment of the tax.
2.16.100 STATEMENT OF TAX NOT CONCLUSIVE ON CITY; RECORDS; AUDIT; AND CONFIDENTIALITY.
.010 No reports or statements of a Transportation Services Provider shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude the City from collecting by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the City Auditor, or authorized agents of the City, who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the tax due.
.020 Every Transportation Services Provider shall keep and preserve for a period of not less than four (4) years all records as may be necessary to determine the tax, which records shall be made available upon demand of the City Auditor at all reasonable times. Records which shall be kept shall include, but are not limited to, daily records of Trips subject to the Tourism Mobility Tax and all other Trips that begin or terminate anywhere in the City and the Net Trip Fare for each Trip, regardless of whether the Trip is subject to the Tourism Moiblity Tax. The City Auditor may investigate the character of the business of the Transportation Services Provider in order to verify the accuracy of any returns/refunds. Each Transportation Services Provider shall permit an examination of such books and records at a location within the City. In the event the books and records cannot be made available within the City, the Transportation Services Provider shall reimburse the City for the cost of all transportation, lodging, meals, portal-to- portal travel time, and other incidental costs reasonably incurred by the City in conducting the audit.
.030 Confidential or proprietary information furnished to or secured by the City from a Transportation Services Provider pursuant to this section or contained in any audit report or findings made pursuant to this section shall be and remain confidential. Unauthorized disclosure or use of such confidential information by any officer, agent or employee of the City shall constitute a misdemeanor; provided, however, this section shall not apply to any disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the tax, or any prosecution of any person for violations of any provision of this chapter or any criminal or civil proceeding pertaining to the tax. This section shall not prohibit disclosure of statistical or cumulative information that does not identify any particular taxpayer, nor any disclosure compelled by order of court or judicial process.
2.16.110 TAX REFUND.
.010 Whenever the amount of any Tourism Mobility Tax, interest or penalties has been overpaid or paid more than once or has been erroneously collected or received by the City under this chapter, the License Collector may require the Transportation Services Provider to submit an amended return for the period in which the tax, interest or penalties were overpaid or paid more than once or erroneously collected or received. The License Collector may either provide a refund as provided in subsections .020 and .030 of this Section or a credit against the Transportation Services Provider’s next remittance, as determined by the License Collector within their reasonable discretion. Any refund or credit provided pursuant to this Section shall be based upon a claim in writing therefor, stating under the penalty of perjury the specific grounds upon which the claim is founded, that it is filed with the License Collector within three (3) years of the date of payment. The claim shall be on forms furnished by the License Collector.
.020 A Transportation Services Provider may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously collected or received when this is established in a manner prescribed by the License Collector; provided, however, that neither a refund nor a credit shall be allowed if the amount of the tax so collected has been refunded or credited to the Transportation Services Provider.
.030 No refund shall be paid under the provisions of this section unless the claimant establishes a right to such a refund by written records showing entitlement thereto.
2.16.120 ACTION TO COLLECT.
Any tax required to be paid by any User under the provisions of this chapter shall be deemed a debt owed by the User to the City. Any such tax collected by a Transportation Services Provider which has not been paid to the City shall be deemed a debt owed by the Transportation Services Provider to the City. Any person owing money to the City under the provisions of this chapter shall be liable therefor in any action brought in the name of the City for the recovery of such amount.
2.16.130 PROHIBITED ACTS.
.010 Any Transportation Services Provider or other person who fails or refuses to furnish any return required under this chapter; or to furnish any return required to be made; or who fails or refuses to furnish a supplemental return for the purpose of correcting, amending, or providing additional information to a return previously filed; or who fails or refuses to furnish any other data required by the License Collector; or who renders a false or fraudulent return or claim, is guilty of a violation of this code.
.020 Any person who is required to make, render, sign, or verify any report or claim, and who makes any false or fraudulent report or claim with the intent to defeat or evade the determination of any amount due under this chapter, is guilty of a violation of this code and shall be subject to civil citations and fines, including but not limited to those set forth in Chapter 1.20, and to any other remedies available at law or in equity.
2.16.140 REMEDIES CUMULATIVE.
All remedies prescribed by this chapter or any other provisions of law and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
2.16.150 ENFORCEMENT OF CHAPTER.
.010 The License Collector and the City’s Code Enforcement Manager shall have the duty of enforcing the provisions of this chapter. The License Collector and Code Enforcement Manager and each of their deputies are hereby authorized to obtain such process or warrant as may be required and thereupon to enter, free of charge, at any reasonable time, any place of business, or to approach any person apparently conducting or employed in the operation of a business, to verify compliance with the provisions of this chapter.
.020 Nothing in this section is intended to or shall operate to change or shall have the effect of changing the status of the License Collector or Code Enforcement Manager or their respective deputies from a public or miscellaneous officer or employee to an individual peace officer or safety member for purposes of retirement, workers' compensation or similar injury or death benefits, or any other employee benefits to which said officer or employee would not have been entitled as a public employee prior to adoption of this section.
2.16.160. USE OF PROCEEDS.
.010 The proceeds arising from the tax established by this chapter shall be credited to the General Fund of the City.
.020 Commencing with a report filed no later than February 15, 2028, covering the fiscal year ending on June 30, 2027, the Finance Director shall file annually with the City Council, by February 15 of each year, a report containing the amount of monies collected and expended from the Tourism Mobility Tax during the prior fiscal year, the purpose for which the monies were expended, and such other information as the Finance Director, in the Finance Director’s sole discretion, deems relevant to the operation of this Chapter 2.16.
SECTION 2. ENVIRONMENTAL REVIEW.
The City Council finds that this Ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the State CEQA Guidelines because it will not result in a direct or reasonably foreseeable indirect physical change in the environment, because there is no possibility it will have a significant effect on the environment, and it is not a "project", as defined in Section 15378 of the State CEQA Guidelines.
Additionally, the tax authorized by this ordinance is a general tax that can be used for any legitimate governmental purpose; it is not a commitment to any particular action. As such, under CEQA Guidelines section 15378(b)(4), the tax is not a project within the meaning of CEQA because it creates a government funding mechanism that does not involve any commitment to any specific project that may result in a potentially significant physical impact on the environment. If revenue from the tax were used for a purpose that would have such effect, the City would undertake the required CEQA review for that particular project at the earliest feasible time prior to approval of the project, consistent with CEQA Guidelines Sections 15004 and 15352. Therefore, pursuant to CEQA Guidelines section 15060, CEQA analysis is not required.
SECTION 3. AUTHORITY OF CITY COUNCIL TO AMEND.
The City Council of the City of Anaheim is hereby authorized to amend Chapter 2.16 of the Anaheim Municipal Code in any manner that does not increase the rate of any tax or otherwise constitutes a tax increase for which voter approval is required by Article XIII C of the California Constitution, including adopting exemptions, waivers, or reductions of the tax, and updating the diagrams that depict the area in which trips are subject to the tax to reflect new areas of residential use.
SECTION 4. SEVERABILITY.
The City Council of the City of Anaheim hereby declares that should any section, paragraph, sentence, phrase, term or word of this Ordinance be declared for any reason to be invalid, it is the intent of the City Council that it would have adopted all other portions of this Ordinance independent of the elimination here from of any such portion as may be declared invalid. If any section, subdivision, paragraph, sentence, clause or phrase of this Ordinance is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Ordinance. The City Council hereby declares that it would have passed this Ordinance, and each section, subdivision, paragraph, sentence, clause and phrase thereof, irrespective of the fact that any one (or more) section, subdivision, paragraph, sentence, clause or phrase had been declared invalid or unconstitutional.
SECTION 5. SAVINGS CLAUSE.
Neither the adoption of this Ordinance nor the repeal of any other ordinance of this City shall in any manner affect the prosecution for violations of ordinances, which violations were committed prior to the effective date hereof, nor be construed as a waiver of any license or penalty or the penal provisions applicable to any violation thereof. The provisions of this Ordinance, insofar as they are substantially the same as ordinance provisions previously adopted by the City relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
SECTION 6. ELECTION REQUIRED.
This Ordinance shall not become operative unless and until a majority of the electors voting on this measure vote to approve the imposition of the tax at the General Municipal Election to be held on Tuesday, November 3, 2026.
SECTION 7. CERTIFICATION.
Following the City Clerk’s certification that the People of Anaheim have approved this Ordinance, the Mayor shall sign this Ordinance and the City Clerk shall cause the same to be entered in the book of original ordinances of the City; and shall cause the same, or a summary thereof, to be published as required by law in the Anaheim Bulletin, a newspaper of general circulation, published and circulated in the City of Anaheim.
SECTION 8. EFFECTIVE DATE.
Pursuant to California Elections Code Section 9217, this Ordinance shall be deemed adopted and take effect only if approved by a majority of the eligible voters of the City of Anaheim voting at the General Municipal Election on Tuesday, November 3, 2026. It shall be deemed adopted when the City Council has certified the results of that election by resolution and shall take effect ten (10) days thereafter.
SECTION 9. ATTESTATION OF ORDINANCE.
The City Clerk is hereby authorized to attest to the adoption of this Ordinance by the People voting thereon at the General Municipal Election held on Tuesday, November 3, 2026.
PASSED, APPROVED AND ADOPTED by the People of the City of Anaheim at the General Municipal Election held on Tuesday, November 3, 2026. Election results were certified by the City Council of the City of Anaheim on the _______day of ______________, 2026.
CITY OF ANAHEIM
By:__________________________________
MAYOR OF THE CITY OF ANAHEIM
ATTEST:
_____________________________________
CITY CLERK OF THE CITY OF ANAHEIM
7453
City of Anaheim
GIS Central
July 22, 2026
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